GTL Summary:

Article 2 Bis (5) identifies specific categories of foreign-sourced income that are included in taxable income. These include income from providing distribution rights for products or services, and payments for marketing, procurement, financial brokerage, and other intermediary services. Additionally, fees for obtaining guarantees or financial support and income from telecommunications and broadcasting services provided abroad are taxable. This provision, introduced by Law 11/2022, broadens the tax base for Qatari entities engaged in global service provisions, ensuring comprehensive coverage of diverse international revenue streams.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 2-bis-5
Country: 🇶🇦 Qatar
Location: Section 2 - Scope of Taxation &rsaquo; Chapter 1 - Tax Liability
Order: 8
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - SCOPE OF TAXATION

Chapter 1 - Tax Liability

Article 2 Bis (5) ^[9]

Taxable income includes income derived from abroad from the following services:

Providing distribution rights for products or services.
Payments for providing marketing, procurement, financial brokerage, agency, and other intermediary services.
Fees paid for obtaining guarantees or similar financial support.
Provision of telecommunications and broadcasting services.

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